面对经济全球化和境内外市场竞争日趋激烈的趋势,企业加强管理,降低运行成本和提升市场竞争能力已成为浙江民营汽车销售企业行为的重心。通过调查发现浙江康达工贸有限公司仍秉承传统的成本管理,一味追求成本的降低,维持其短期竞争优势。本文通过对企业内外部因素的分析,指明当前公司成本管理的问题、成因及对策,提出公司应借鉴成本管理经验,实施战略成本管理,以建立起长期竞争优势。 In the face of the trend of economic globalization and increasingly fierce competition in domestic and overseas markets, strengthening the management of enterprises, reducing operating costs and enhancing market competitiveness have become the focus of Zhejiang’s private car sales enterprises. Through the survey found that Zhejiang Kangda Industry and Trade Co., Ltd. still uphold the traditional cost management, blindly pursue the reduction of costs and maintain their short-term competitive advantage. Based on the analysis of internal and external factors, this paper points out the problems, causes and countermeasures of current company cost management. It is suggested that companies should learn from experience of cost management and implement strategic cost management to establish long-term competitive advantage.